Employers in California will need to carefully review their sick leave or paid time off policies and practices, and may need to revise their payroll and wage statements regarding such time off.

The law also requires changes to the employer’s new-hire employee notice, workplace-postings and new recordkeeping. Requirements under the law include:

Posted Notice. Employers must display a poster in a prominent location that addresses employees’ rights for mandatory sick time pay.

Written Notification. Employers in California must provide a written notice to newly hired employees of paid sick leave rights at the time of hire.

Part-time and Temporary Employee Coverage. Employers are required to accrue sick time or paid time off for employees, including part-time and temporary employees, at a rate of at least one hour of paid leave for every 30 hours worked. Alternatively, employers may provide at least 24 hours or three (3) days at the beginning of a 12-month period of paid sick leave for each eligible employee to use per year (calendar year or other designated 12-month basis). Accrual begins on the first day of employment or July 1, 2015, whichever is later.

Reasonable Requests after 90 days. Employers must allow eligible employees to use accrued paid sick leave upon reasonable request beginning on or after the 90th day of employment. An employer may limit an employee’s use of paid sick days to 24 hours or three (3) days in each year of employment.

Note: However, that employers are prohibited from discriminating or retaliating against an employee who requests paid sick days.

Payday notifications. Employers must provide written notice to employees every payday of the amount of sick time the employee has accrued and has available for use; this may be on a pay stub or a document issued the same day as a paycheck.

Recordkeeping. These employers must also maintain employment records going back three years showing hours worked, paid sick time accrued and paid sick time used.

There are provisions for penalties and fine for violations of these new requirements. We encourage you to consult with legal counsel for advice on any changes needed to your policies and procedures. Please contact us if you have any questions.

Robert Muirhead

Bob Muirhead is a graduate of California State University Fullerton but his education also included studies at Claremont Men’s College and Franklin College in Lugano, Switzerland. He is the firm’s managing partner and focuses on audit and accounting services. Bob specializes in providing entrepreneurs in a variety of industries with business performance advice. He started his accounting career as an internal auditor with Circle K Corporation in Phoenix, Arizona before joining the firm in 1978.

Bob is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants.

Steven Shadwick

Steve Shadwick is partner in charge of the firm's Tax Services practice. A graduate of Texas Christian University, Steve has both a bachelor’s degree and fond memories of his season as a linebacker on the school’s Division 1 football team. Prior to joining Miller Giangrande in 1996, Steve held management tax positions in national and regional accounting firms.

Steve specializes in business tax and transaction planning. He applies his expertise to the resolution of tax controversies and has found walking through a business’s plant and facilities to be invaluable in establishing tax planning and defense strategies.

Steve is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants. When not at work, Steve is focused on his wife and three children.

Michael Becher

Mike Becher is a graduate of Claremont Men’s College. As the leader of the firm’s business consulting practice, Mike brings more than twenty five years of entrepreneurial experience to business planning and financing. He has expertise in mergers and acquisitions (representing both buyers and sellers), bank financing arrangements and collective bargaining negotiations. He also assists with information systems evaluation and implementation and litigation support investigation and analysis.

While Mike began his career in the audit department of an international accounting firm, he has also served as Chief Financial Officer for companies in various industries including electronics manufacturing, distribution, retail and plastics manufacturing.

Mike is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants. Outside of the office, Mike focuses on his family of seven and is actively involved in church activities.

Jenny Jia

Hannah Oh

April Shanebeck

For years April has been the driving force in advancing our firm’s auditing and accounting engagements and will now head that discipline of our practice. Mrs. Shanebeck came to Miller Giangrande LLP eight years ago after launching her career at Deloitte in 2006. Since graduating from Biola University with a degree in Business, April has continued to spread her influence at the school with her commitment and involvement to its faculty and students. She is excited to increase her contribution to the California Society of CPAs and the AICPA peer review program through leadership rolls. She and her husband David are Fullerton residents and proud parents of three girls.

Joe Russell

Donald Scott

Donald Scott has a Bachelor’s Degree in Economics from University of California, Irvine and a Master’s Degree in Business Administration from California State University, Fullerton. He has been a member of the firm’s accounting department since 2010. Outside of the office, you will find Donald focused on nature as he enjoys hiking, mountain biking and travel.

Nicodemus L. Sengco

Nicodemus Sengco is a graduate of University of the East in Manila and has been with Miller Giangrande since 1996. He specializes in individual and business tax returns as well as financial statement preparation. Nicodemus finds enjoyment in applying his skills in accounting and considers it a good day when he is operating at peak effectiveness. His family captures his full attention when he is not at work.

Cheryl Shelton

Delilah Sinek

Andrew Waring

Andrew Waring is a graduate of California State University, Fullerton. He is both a CPA and an Enrolled Agent. He specializes in tax preparation and review as well as online accounting. When not at work, Andrew's three teenagers (twin daughters and a son) have his full attention.

Brendan White

Brendan White is a graduate of Westmont College in Santa Barbara, CA. He enjoys working as part of the Miller Giangrande team, spending most of his time preparing reviews and audits, and is a proud member of the California Society of CPAs. When he is not working he loves spending time with his wife and their wiener dog, as well as being actively involved at their church.

Kristen Wilks

Kristen Wilks is a graduate of the University of Alaska in Fairbanks. She has been with the firm since 2007and divides her time between reviewing audits and preparing tax returns. She enjoys working as part of the Miller Giangrande team . Her husband and children are her main focus when she is outside of the office.

Karen Yan

Karen received her Master’s Degree from University of Missouri-Columbia. She started her public accounting practice in 2006. Karen’s areas of specialization include US domestic tax compliance, international taxation and tax controversy resolution. Karen is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants. Karen is bilingual in Chinese. When not at work her focus is her husband and two children.

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